Robert Lee, Jr. - Page 5

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          to remand the case to respondent’s Appeals Office for further               
          proceedings.                                                                
               This matter was called for hearing at the Court’s motions              
          session held in Washington, D.C., on July 21, 2004.  Counsel for            
          respondent appeared at the hearing and offered argument in                  
          support of respondent’s motion.  No appearance was entered by or            
          on behalf of petitioner at the hearing.  However, on July 26,               
          2004, petitioner filed with the Court a written statement under             
          Rule 50(c) in opposition to respondent’s motion.                            
               Following the hearing, the Court issued an Order directing             
          petitioner to file with the Court an amended petition setting               
          forth a valid claim for relief under section 6330(c).  The Court            
          subsequently granted petitioner’s motion for an extension of time           
          to comply with the Court’s Order.  Nevertheless, petitioner                 
          failed to file an amended petition as directed.5                            
          Discussion                                                                  
          Summary judgment is intended to expedite litigation and                     
          avoid unnecessary and expensive trials.  See Florida Peach Corp.            
          v. Commissioner, 90 T.C. 678, 681 (1988).  Summary judgment may             
          be granted with respect to all or any part of the legal issues in           
          controversy “if the pleadings, answers to interrogatories,                  


               5Had petitioner filed an amended petition setting forth a              
          valid claim for relief under sec. 6330, it might have been                  
          appropriate to remand the case to respondent’s Appeals Office.              





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